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Summary of significant accounting policies (Tables)

12 Months Ended

Sep. 29, 2018

Accounting Policies [Abstract]

Summary of changes in allowance for doubtful accounts

The following table summarizes changes in the allowance for doubtful accounts for fiscal 2018, 2017 and 2016:

		2018				2017				2016
(In thousands)
Beginning balance		$	804			$	726			$	679
Increases		635				449				962
Write-offs		(567		)		(371		)		(915		)
Ending balance		$	872			$	804			$	726

Summary of changes In allowance for sales incentives

The following table summarizes the changes in the allowance for sales incentives for fiscal 2018, 2017 and 2016:

		2018				2017				2016
(In thousands)
Beginning balance		$	11,195			$	8,913			$	6,235
Charged to revenue		90,246				65,879				34,627
Utilization of sales incentive allowance		(89,687		)		(63,597		)		(31,949		)
Ending balance		$	11,754			$	11,195			$	8,913

Schedules of concentration of credit risk

As of September 29, 2018 and September 30, 2017, the Company’s customers that accounted for 10% or more of total accounts receivable, net, were as follows:

		Accounts receivable, net
		2018			2017
Customer A		31	%		26	%
Customer B		13	%		16	%
Customer C		11	%		*

* Accounts receivable was less than 10%.

The Company’s customers that accounted for 10% or more of total revenue were as follows:

		Revenue
		Year Ended
		2018			2017			2016
Customer A		17	%		16	%		17	%
Customer C		10	%		12	%		11	%

Schedule of property and equipment, depreciation

Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows:

Computer hardware and software	2-3 years
Furniture and fixtures	3-5 years
Tooling and production line test equipment	2-4 years
Leasehold improvements	2-10 years
Product displays	1-3 years

Property and equipment, net by country as of September 29, 2018 and September 30, 2017 were as follows:

	2018				2017
(In thousands)
United States	$	48,441			$	59,738
China	18,729				22,672
Other countries	18,201				12,720
Property and equipment, net	$	85,371			$	95,130

Property and equipment, net consist of the following:

	2018				2017
(In thousands)
Computer hardware and software	$	46,385			$	42,928
Furniture and fixtures	9,696				9,840
Tooling and production line test equipment	47,297				42,368
Leasehold improvements	53,962				53,479
Product displays	40,265				55,855
Total property and equipment	197,605				204,470
Accumulated depreciation and amortization	(112,234		)		(109,340		)
Property and equipment, net	$	85,371			$	95,130

Scheudle of changes in deferred revenue

The following table summarizes the changes in the deferred revenue balances:

		2018				2017				2016
(In thousands)
Deferred revenue, beginning of period		$	45,567			$	36,160			$	27,373
Recognition of revenue included in beginning of period    deferred revenue		(10,627		)		(6,878		)		(4,553		)
Revenue deferred, net of revenue recognized on contracts    in the respective period		16,027				16,285				13,340
Deferred revenue, end of period		$	50,967			$	45,567			$	36,160

Schedule of expected recognition of deferred revenue

The Company expected the following recognition of deferred revenue as of September 29, 2018:

		For the fiscal years ending
(In thousands)		2019				2020				2021				2022				2023 and Beyond				Total
Revenue expected to be recognized		$	11,615			$	10,905			$	9,602			$	7,756			$	11,089			$	50,967

Adopt of ASC 606- Impact to previously reported results

The adoption of ASC 606 impacted the Company’s previously reported amounts on the consolidated balance sheets as of October 1, 2016 as follows:

	2016
(In thousands)	As previously reported				Impact of adoption				As adjusted
Accounts receivable, net	$	48,569			$	(3,262	)		$	45,307
Inventories, net	53,553				9				53,562
Deferred costs of revenue	27,478				(27,478		)		—
Other current assets	8,850				587				9,437
Deferred tax assets	6,207				(3,663		)		2,544
Deferred revenue	96,696				(60,536		)		36,160
Other current liabilities	4,599				1,936				6,535
Stockholders’ equity (deficit)	(53,581		)		24,793				(28,788		)

The adoption of ASC 606 impacted the Company’s previously reported amounts on the consolidated statements of operations and comprehensive loss for the years ended October 3, 2015 and October 1, 2016 as follows:

	2016												2015
(In thousands)	As previously reported				Impact of adoption				As adjusted				As previously reported				Impact of adoption				As adjusted
Net revenue	$	904,049			$	(2,765	)		$	901,284			$	860,652			$	(17,128	)		$	843,524
Cost of revenue	494,673				3,212				497,885				468,229				(6,842		)		461,387
Provision for income taxes	2,930				(286		)		2,644				2,734				508				3,242
Net loss	(32,523		)		(5,691		)		(38,214		)		(57,983		)		(10,794		)		(68,777		)

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